Section 227 of Income Tax Ordinance, 2001 has explained that no suit or other legal proceedings would be brought in any civil court against any order made under this ordinance.
Following is the text of Section 227 of Income Tax Ordinance, 2001:
227. Bar of suits in Civil Courts.— (1) No suit or other legal proceeding shall be brought in any Civil Court against any order made or any notice issued under this Ordinance, and no prosecution, suit or other proceedings shall be made against any person for anything which is in good faith done or intended to be done under this Ordinance or any rules or orders made or notices issued thereunder.
“Explanation.—For the removal of doubt, it is clarified that Civil Court includes any court exercising power of the civil court.”
(2) Notwithstanding anything contained in any other law for the time being in force, no investigation or inquiry shall be undertaken or initiated by any governmental agency against any officer or official for anything done in his official capacity under this Ordinance, rules, instructions or direction made or issued there-under without the prior approval of the Board.
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